Consistency of Accounting Method. Any Tax return which includes or is based on the operations, ownership, assets or activities of the Company for any Pre-Effective Period, and any Tax return which includes or is based on the operations, ownership, assets or activities of the Company for any Post-Effective Period to the extent the items reported on such Tax return might reasonably increase any Tax liability of IHI for any Pre-Effective Period shall be prepared in accordance with past Tax accounting practices used with respect to the Tax returns of the Company (unless such past practices are no longer permissible under the applicable tax law), and to the extent any items are not covered by past practices (or in the event such past practices are no longer permissible under the applicable tax law), in accordance with reasonable Tax accounting practices selected by the filing party with respect to such Tax return with the consent (not to be unreasonably withheld or delayed) of the non-filing party.
Consistency of Accounting Method. Any Tax Return that includes or is based on the operations, ownership, assets or activities of SM&P for any Pre-Closing Period, and any Tax Return that includes or is based on the operations, ownership, assets or activities of SM&P for any Post-Closing Period to the extent the items reported on such Tax Return might reasonably increase any Tax liability of the Seller for any Pre-Closing Period or any Straddle Period shall be prepared in accordance with past Tax accounting practices as used with respect to the Tax Returns in question (unless such past practices are no longer permissible under the Applicable Tax Law), and to the extent any items are not covered by past practices (or in the event such past practices are no longer permissible under the Applicable Tax Law), in accordance with reasonable Tax accounting practices selected by the filing Party with respect to such Tax Return under this Agreement with the consent (not to be unreasonably withheld or delayed) of the non-filing Party.
Consistency of Accounting Method. Any Tax Return which includes or is based on the operations, ownership, assets or activities of Seller for any pre- Closing period, and any Tax Return which includes or is based on the operations, ownership, assets or activities of Seller for any post-Closing period to the extent the items reported on such Tax Return might reasonably increase any Tax liability of Seller or Owners for any pre-Closing period or any Straddle Period or the liability of PRGI or PRGX for any post-Closing period, shall be prepared in accordance with past Tax accounting practices used with respect to the Tax Returns in question (unless such past practices are no longer permissible under the applicable tax law), and to the extent any items are not covered by past practices (or in the event such past practices are no longer permissible under the applicable tax law), in accordance with reasonable Tax accounting practices selected by the filing party with respect to such Tax Return under this Agreement with the consent (not to be unreasonably withheld or delayed) of the non-filing party.
Consistency of Accounting Method. Any Tax Return which includes or is based on the operations, ownership, assets or activities of Seller for any pre-Closing period, and any Tax Return which includes or is based on the operations, ownership, assets or activities of Seller for any post-Closing period to the extent the items reported on such Tax Return might reasonably increase any Tax liability of Seller or Owners for any pre-Closing period or any Straddle Period or the liability of PRGI or PRGX for any post-Closing period, shall be prepared in accordance with past Tax accounting practices used with respect to the Tax Returns in question (unless such past practices are no longer permissible
